Constructing CSR Realities in Audit Firms: A Pragmatic Constructivism Analysis across UK and Chinese Context

Authors

  • DI MIN Newcastle University
  • Lana Liu Newcastle University

Keywords:

Corporate Social Responsibility, Audit Firms, Pragmatic Constructivism, Language Game, Confucius, Neoliberal

Abstract

This study validates Pragmatic Constructivism (PC) as a cross-cultural analytical framework through examining how audit firms construct Corporate Social Responsibility (CSR) motivations. Through comparative analysis of UK and China offices of a Big Four firm, we demonstrate how PC's four-dimensional framework reveals dimensional integration patterns shaping organisational reality within specific practice communities, exposing patterns overlooked by traditional frameworks treating CSR as a universal phenomenon. Semi-structured interviews with senior professionals and transparency and sustainability reports analyses expose distinct language game structures. The UK exhibits integrated dimensional equilibrium where facts transform into strategic possibilities, values align with action, and communication coordinates integration. China exhibits state-led configuration with possibilities deficit reflecting centralised governance prioritizing substantive social contributions aligned with national priorities. This research validates PC's cross-cultural analytical capacity, advances PC theory through concepts capturing integration patterns, and demonstrates how "CSR" constitutes different language games across contexts. Findings show multinational audit firms must adapt CSR strategies to institutional contexts rather than implementing standardized approaches.

Author Biographies

DI MIN, Newcastle University

Di Min is a doctoral researcher in Accounting at Newcastle University Business School. His PhD project, “Constructing Corporate Social Responsibility (CSR) Reality in Audit Firms: A Pragmatic Constructivism Analysis of Motivations, Audit Practice Impact, and Reputation Management Across UK and Chinese Contexts,” examines CSR motivations within audit firms and how CSR shapes audit practice and firm reputation, with a particular focus on comparing the UK and China. Before entering academia, Di Min worked for four years at PricewaterhouseCoopers China as a Senior Consultant and is a fully qualified Certified Public Accountant (CPA) following completion of the Chinese Institute of CPAs professional training programme. His research is strongly derived from these professional experiences, which shaped his interest in understanding how institutional and cultural contexts influence the construction and implementation of CSR in auditing across the two countries. His research interests centre on cross-country comparisons of CSR practices between China and the UK. He has presented his work at several international conferences, including the Actor-Reality Construction Conference (Pisa, 2024; Norwich, 2025) and the European Accounting Association Annual Congress (Rome, 2025; Prague, 2026).

Lana Liu, Newcastle University

Dr. Lana Liu is a Senior Lecturer in Accounting at Newcastle University Business School. Prior to her academia career, she had worked as an external auditor for Price Waterhouse (Hong Kong) and Ernst & Young (UK) respectively, and as group accountant and finance manager in multinational listed companies in Singapore. Her research interests are in applications of contemporary management and accounting innovations, performance measures and control, corporate governance, and the economic consequences of financial reporting quality. Dr. Liu has published in leading academic journals such as British Accounting Review, Critical Perspectives on Accounting, and Production Planning & Control. She has served as an ad hoc reviewer for several international journals and contributes actively to academic conferences.

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Published

2026-11-06

How to Cite

MIN, D., & Liu, L. (2026). Constructing CSR Realities in Audit Firms: A Pragmatic Constructivism Analysis across UK and Chinese Context. Journal of Pragmatic Constructivism, 16(1). Retrieved from https://tidsskrift.dk/JouPraCon/article/view/166977

Issue

Vol. 16 No. 1 (2026): Journal of Pragmatic Constructivism

Section

Articles

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